Abstract:

It is now more necessary than ever to enquire about the goals and aims of teaching Tax and Finance Law in Universities. Simply put, two reasons justify this need: the most obvious one is the need to adapt teaching methods to the Bolonia agreemens, which call fIt is now more necessary than ever to enquire about the goals and aims of teaching Tax and Finance Law in Universities. Simply put, two reasons justify this need: the most obvious one is the need to adapt teaching methods to the Bolonia agreemens, which call for a thorough rethinking of all teaching curricula. A second reason is the dramatic transformation of Tax and Finance Law in Spain ever since it joined the European Union on Jan 1st 1986. This transformation, that some call tax revolution, has also been brought about by the growing internationalization of the Spanish economy, which has entailed the signing of more than eighty double taxation agreements. These two phenomena have profoundly shaken the basis of this subject, and call for rethinking how teaching and research should develop in this area.[+][-]